No TP adjustment if variation between actual profit and profit determined by TPO is within tolerable

IT/ILT : Where arithmetic mean determined by TPO after considering profit margin of comparables was 5.74 per cent whereas assessee's operating profit margin was at 3.41 per cent, arithmetic mean was within +/- range of 5 per cent, and, thus, in view of second proviso to section 92C(2), no adjustment was called for